Ovbe Simon Akpadaka

Does Cost of Debt Condition the Debt–Value Nexus? Quantile Regression Evidence from Nigerian Manufacturing Firms

Chika Ugwuodo Celestine, Onyinyechi Precious Edeh, Ovbe Simon Akpadaka & Innocent Chinedu Enekwe · Asian Journal of Economics, Business and Accounting · 2026

This paper investigates how the composition of corporate debt relates to shareholders’ wealth across the distribution of firm valuation in a high cost borrowing environment. Using a balanced panel of 43 listed Nigerian manufacturing firms from 2013 to 2023, we compare pooled Ordi...

Open access Research Article 10.9734/ajeba/2026/v26i12124

Moderating Effect of Firm Size on the Relationship between Leverage and Deferred Tax Assets: Evidence from Sub-Saharan African Manufacturing Firms

Ibrahim Luka Tumba, Onyinyechi Precious Edeh & Ovbe Simon Akpadaka · Asian Journal of Economics, Business and Accounting · 2025

This study examines the moderating effect of firm size on the relationship between leverage and deferred tax assets among listed manufacturing firms in Sub-Saharan Africa. Drawing on Positive Accounting Theory, Agency Theory, and the Resource-Based View, the study investigates ho...

Open access Research Article 10.9734/ajeba/2025/v25i112038

Profitability as a Moderator of the Ownership Structure-Dividend Policy Nexus: Quantile Insights from Nigerian Banks

Grace Chinazor Eduzor, Precious Onyinyechi Edeh & Ovbe Simon Akpadaka · Asian Journal of Economics, Business and Accounting · 2025

This study investigates the moderating role of profitability in the relationship between ownership structure and dividend policy among listed deposit money banks in Nigeria. Anchored in agency and signalling theories, the research evaluates how managerial, institutional, and fore...

Open access Research Article 10.9734/ajeba/2025/v25i81925